Required information [The following information applies to the questions displayed below] Ike issues $160,000 of 13%, three-year bonds dated January 1, 2021, that pay interest semiannually on June 30 and December 31 . They are issued at $163,940 when the market rate is 12%. 3. Prepare an effective interest amortization table for the bonds' first two years. Note: Round your intermediate and final answers to the nearest whole dollar. Required information [The following information applies to the questions displayed below] Ike issues $160,000 of 13%, three-year bonds dated January 1,2021 , that pay interest semiannually on June 30 and December 31 . They are issued at $163,940 when the market rate is 12%. 4. Prepare the journal entries to record the first two interest payments